taxes

9-1-1 Emergency Service Fee

Who is responsible for this fee?

Telecommunications service providers collect the 9-1-1 Emergency Service Fee for each local exchange access line or equivalent local exchange access line (including Voice over Internet Protocol applications), as defined in Commission on State Emergency Communications (CSEC) Rule 255.4.

In areas where a Regional Planning Commission (RPC) provides 9-1-1 service as part of the state 9-1-1 program, telecommunication service providers also remit fees to the Texas Comptroller’s office. Use Form 54-100, Texas 9-1-1 Emergency Service Fee Report (PDF), to file and remit the 9-1-1 Emergency Service Fee.

In areas where an Emergency Communication District (ECD) provides 9-1-1 service, telecommunication service providers remit fees to their ECD according to its requirements. For more information, see the CSEC website.

All telecommunication service providers must have a sales tax permit because telecommunications services are subject to sales and use tax. Apply for a sales tax permit.

Rates

The rate is $.50 per month for each local exchange access line or equivalent local exchange access line where an RPC provides 9-1-1 service.

For service providers in areas served by an ECD, the ECD sets the rate.

Due Date

Monthly – 30th day following the end of the month in which the fee was collected

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Discounts

Telecommunication service providers that remit the 9-1-1 service fee to the Comptroller’s office can keep 1 percent of the total fee collected.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $100,000

Less than $100,000

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

$100,000 or more

Select one of these reporting methods:

TEXNET is the only acceptable payment method.